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of <h1>Central GST Officers Authorized for Assam GST with Specific Conditions; No Parallel Proceedings Allowed for Same Matter</h1> Officers appointed under the Central Goods and Services Tax Act are authorized as proper officers for the Assam Goods and Services Tax Act, subject to conditions specified by the government. If a proper officer issues an order under the Assam Act, they must also issue an order under the Central Act, notifying the jurisdictional central tax officer. If proceedings are initiated under the Central Act, no parallel proceedings can occur under the Assam Act for the same matter. Rectification, appeal, and revision of orders under the Assam Act cannot be conducted by officers appointed under the Central Act.
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